used by SGPC, inter-alia, for
charitable purposes for the public at largewithout discrimination of
religion, caste, creed, color, sex, race etc.
Tier ... every "Committees of Sikh Gurdwaras". Gurudwaras are places of public worship
ITA No. 530/Asr/2009 8
and are epicenter of religious activities
that the relevant public trust is a Public
Authority nor any information was sought from this public trust treating it a Public
Authority. In fact ... admitted fact that
the public trust `SRJ KSHETRA' is a place of 'Public Worship and historical
importance' instead of Religious which
living in Quilon coastal area. Thus, the temple is dedicated for public worship. The administration and management of the temple and its properties ... been recognised by the Central Government as temple for public worship throughtout the State and the scrutiny by the District Court of the accounts duly
public religious or
charitable trust or endowments including Math/Temples/
Gurdwara/Waqf/Churches etc., or other placed of public religious
worship. Therefore, the income ... jurisdiction. These public religious or charitable trusts also cover
temples, maths, wakfs, churches, synagogues, agiaries and other
places of public religious worship, other religious
public religious or
charitable trust or endowments including Math/Temples/
Gurdwara/Waqf/Churches etc., or other placed of public religious
worship. Therefore, the income ... jurisdiction. These public religious or charitable trusts also cover
temples, maths, wakfs, churches, synagogues, agiaries and other
places of public religious worship, other religious
portions of lands and buildings exclusive occupied and used for public worship or by a society or body for a charitable purpose:
Provided that such
portions of lands and buildings exclusively occupied and used for public worship or by a society or body for a charitable purpose:
Provided that such ... that exemption was provided only to those institutions which were dependent on public contributions. That means that element of profit was impliedly excluded. Considering this
public, religious or charitable trusts or endowments (including
maths, temples, gurdwaras, wakfs, churches, synagogues, agiaries or other
places of public religious worship) or societies ... public, religious or charitable trusts or endowments
(including maths, temples, gurdwaras, wakfs, churches, synagogues, agiaries or
other places of public religious worship) or societies
establish, maintain and to grant and or aid to public place of worship and prayer halls."
Accordingly, he held that the trust ... such. On the other hand, it contemplates establishing and maintaining public places of worship and prayer halls, available to all without any restriction whatsoever. Anything
establish, maintain and to grant and/or aid to public places of worship and prayer halls.
Accordingly, he held that the trust did not fulfil ... such. On the other hand, it contemplates establishing and maintaining public places of worship and prayer halls, available to all without any restriction whatsoever. Anything
